https://www.taxtmi.com/caselaws?id=466262 The Receiver Upper Antenna Subassembly is not functional standalone and therefore meets the twin test for classification as a part suitable solely for use with mobile phones, requiring classification with the main machine. Applying the General Rules of Interpretation and Section Note 2(b), it is excluded from separate apparatus headings and classifiable as 'other' parts of telephone sets under CTH 8517 79 90. Consequently, imports of this subassembly may avail the concessional basic customs duty provided by Sr. No. 6J of Notification No. 57/2017, subject to compliance with the IGCR Rules 2022. en-us Tue, 21 Jan 2025 00:00:00 +0530 Sat, 31 Jan 2026 19:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466262 The Receiver Upper Antenna Subassembly is not functional standalone and therefore meets the twin test for classification as a part suitable solely for use with mobile phones, requiring classification with the main machine. Applying the General Rules of Interpretation and Section Note 2(b), it is excluded from separate apparatus headings and classifiable as 'other' parts of telephone sets under CTH 8517 79 90. Consequently, imports of this subassembly may avail the concessional basic customs duty provided by Sr. No. 6J of Notification No. 57/2017, subject to compliance with the IGCR Rules 2022. Case-Laws Customs Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466262